Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1887-03-13
SUNDAY. MARCH IS, 1887.
Thenr1,mmers, Tax.


distinguished lawyer in Washington
who telegraphed to us that our report
OF the decision OF the Supreme Court
OF the United States in the drummers'
case was good and correct report. Let
us now see how far the court went. We
quote
s. The only way in which commerce between
the States can TO legiumately affected by State
laws Ia when by virtue Of its police power and
It's jurisdiction over persons and property
within its limits q state provides for the secu-
rity Of life. limb, health, comfort, and property,
or when Il does those things which may incl
dentauy affect commerce. But In making
such internal regulations State cannot i'm
pose taxes upon persons passing through or
coming In merely for q temporary pur-
pose, nor upon property imported and
not yot become part OF the common
MAS, and no discrimination can be made
by any such regulations adversely 70 tho
persons or property OF other States, and no
q regulations can be made directly affecting In
ter.Stste commerce. Goods, when
brought into state In consequence OF sale
by drummer. will DO liable TO taxation. and
as much win be realized as IL the tax we're i'm
posed before the sale. To tax the sale OF goods
under such circumstances before the sale Is,
I'm the opinion OF the court clearly tax on
Interstate commerce Itself.
Until we see the full opinion of the
court We cannot know whether or not
the court decides that drummer from
another State may sell spirituous liquors
in this State without license. The pre-
sumption is that there are qualifying
words in the opinion which concede the
right of the several States to tax liquor
licenses. II not, the prohibitionists
will have something to say on the sub
ject.
But one thing is clear, and this is that
the decision, as it is understood, dis
eliminates against the citizens of every
State as against the citizens of all other
States. That is to say, Virginia mer-
chant can DO made to pay tax under
the laws of his State, but New York
or Philadelphia or Baltimore merchant
can come to Virginia and sell as many
goods as he can find purchasers for
without paying any tax whatever. That
is regulating interstate commerce with
a vengeance. A Lynchburg merchant
says truly that if that be the decision
he must pay 81, 600 for city and State
licenses, whilst Baltimore drummer
may open his samples next door to
him and sell tax free.
But surely Virginia merchant hasas
much right to bring goods into Virginia
from another State as Baltimore
drummer, and, if so, the former is as
truly engaged in interstate commerce
as the latter. If, as the court says, the
State "cannot impose taxes upon
property imported and not yet become
part of the common mass" the home
merchant must have the same right to
sell without license as the foreign DRUM
mer. II goods in the hands of the
latter have "not yet become part of
the common mass" goods in the hands
of the former must be in the same con-
dition. Itwould be prepostcrous TO say
that goods brought into Virginia from
New York "become part of the com
mon mass" as soon as they reach the
State if they are IN the hands of q home
merchant, but if in the hands of a for
eicn merchant do not "become part of
the common mass" until after they
have been sold once. To tax local
merchant for selling goods imported
into Virginia from New York would be
Just as certainly "making discrimina-
tons adversely to the property of ether
States" as it would be to tax foreign
drummer for bringing goods into this
State from New York or any other out
side city. II, in the words OF the court,
goods brought into the State in conse-
auence Of sale by drummer will be
liable to taxation, surely goods brought
into the State in consequence OF sale
by local merchant will be liable to
taxation, and will, as the court says,
in both instances, yield the State as
much revenue as if the tax were inn
posed before the sale.
Clearly, then, if the courts line OF
argument or its very words may be re-
lied upon, and be understood TO mean
Just what they say, Virginia merchants
can no longer be taxed upon their
licenses.